@design.estate/dees-document 4.0.2 → 4.1.0

package/ts_web/elements/contentinvoice.ts

@@ -124,6 +124,9 @@ interface IColumnLayout {
   flexibleMinWidth: number;
 }
 
+/** the order of the VAT groups of one rate: taxed categories first, then the ones without tax */
+const VAT_CATEGORY_ORDER: plugins.tsclass.finance.TVatCategory[] = ["S", "L", "M", "Z", "E", "AE", "K", "G", "O"];
+
 /**
  * The positions: number 40 px and VAT rate 50 px fixed, the description
  * flexible with at least 120 px (as the grid in the styles declares); the
@@ -608,9 +611,25 @@ export class DeContentInvoice extends DeesElement {
     return this.getTotalNet() + totalVat;
   };
 
+  /**
+   * The VAT category of an item (EN 16931 BT-151): the one it states, else
+   * reverse charge (AE) on a document that states reverse charge, else
+   * standard rated (S)
+   */
+  public vatCategoryOf = (
+    itemArg: plugins.tsclass.finance.TAccountingDocItem
+  ): plugins.tsclass.finance.TVatCategory =>
+    itemArg.vatCategory ?? (this.accountingDoc?.reverseCharge ? "AE" : "S");
+
+  /**
+   * The VAT groups of the document: one per VAT category and rate, so items
+   * that are zero rated, exempt or an intra-community supply at 0 % are not
+   * one line; the highest rate first
+   */
   public getVatGroups = () => {
     const vatGroups: {
       vatPercentage: number;
+      vatCategory: plugins.tsclass.finance.TVatCategory;
       items: plugins.tsclass.finance.TAccountingDocItem[];
       vatAmountSum: number;
     }[] = [];
@@ -620,33 +639,106 @@ export class DeContentInvoice extends DeesElement {
       return vatGroups;
     }
 
-    const taxAmounts: number[] = [];
     for (const item of accountingDoc.items) {
-      taxAmounts.includes(item.vatPercentage)
-        ? null
-        : taxAmounts.push(item.vatPercentage);
+      const vatCategory = this.vatCategoryOf(item);
+      const group = vatGroups.find(
+        (groupArg) => groupArg.vatCategory === vatCategory && groupArg.vatPercentage === item.vatPercentage
+      );
+      if (group) {
+        group.items.push(item);
+      } else {
+        vatGroups.push({ vatPercentage: item.vatPercentage, vatCategory, items: [item], vatAmountSum: 0 });
+      }
     }
 
-    for (const taxAmount of taxAmounts) {
-      const matchingItems = accountingDoc.items.filter(
-        (itemArg) => itemArg.vatPercentage === taxAmount
-      );
+    for (const group of vatGroups) {
       let sum = 0;
-      for (const matchingItem of matchingItems) {
-        sum +=
-          matchingItem.unitNetPrice *
-          matchingItem.unitQuantity *
-          (taxAmount / 100);
+      for (const matchingItem of group.items) {
+        sum += matchingItem.unitNetPrice * matchingItem.unitQuantity * (group.vatPercentage / 100);
       }
-      vatGroups.push({
-        items: matchingItems,
-        vatPercentage: taxAmount,
-        vatAmountSum: Math.round(sum * 100) / 100,
-      });
+      group.vatAmountSum = Math.round(sum * 100) / 100;
     }
-    return vatGroups.sort((a, b) => b.vatPercentage - a.vatPercentage);
+    return vatGroups.sort(
+      (a, b) =>
+        b.vatPercentage - a.vatPercentage ||
+        VAT_CATEGORY_ORDER.indexOf(a.vatCategory) - VAT_CATEGORY_ORDER.indexOf(b.vatCategory)
+    );
   };
 
+  /**
+   * The label of a VAT group: the tax and its rate, and the category's name
+   * for a category other than standard rated and reverse charge (which has its
+   * statutory note below the sums); IGIC and IPSI are named instead of VAT
+   */
+  private vatGroupLabel(groupArg: { vatPercentage: number; vatCategory: plugins.tsclass.finance.TVatCategory }): string {
+    const category = groupArg.vatCategory;
+    if (category === "L" || category === "M") {
+      return `${this.translateKey(`vat.category.${category}`)} ${groupArg.vatPercentage}%`;
+    }
+    const rate = `${this.translateKey("vat.short")} ${groupArg.vatPercentage}%`;
+    return category === "S" || category === "AE" ? rate : `${rate} – ${this.translateKey(`vat.category.${category}`)}`;
+  }
+
+  /**
+   * The notes on the exemptions of the items (§ 14 Abs. 4 Satz 1 Nr. 8 UStG):
+   * the reason an item states (`vatExemptionReason`, EN 16931 BT-120), else,
+   * for an exempt item, an intra-community supply, an export or an item not
+   * subject to VAT, the words of its category. Items with the same note share
+   * it, with their positions. A reverse charge item is covered by the
+   * reverse-charge statement; a reason of its own that says something else is
+   * printed as well. The VATEX code (BT-121) is for machines and not printed.
+   */
+  private getExemptionNotes(): { note: string; positions: number[] }[] {
+    const notes: { note: string; positions: number[] }[] = [];
+    const statutory = new Set([
+      plugins.shared.translation.REVERSE_CHARGE_STATUTORY_PHRASE_DE,
+      this.translateKey("invoice@@vat.reverseCharge.note"),
+    ]);
+    (this.accountingDoc?.items ?? []).forEach((itemArg, index) => {
+      const category = this.vatCategoryOf(itemArg);
+      const stated = itemArg.vatExemptionReason?.trim();
+      const note =
+        stated ||
+        (category === "E" || category === "K" || category === "G" || category === "O"
+          ? this.translateKey(`vat.category.${category}.note`)
+          : undefined);
+      if (!note || (category === "AE" && statutory.has(note))) {
+        return;
+      }
+      const existing = notes.find((noteArg) => noteArg.note === note);
+      if (existing) {
+        existing.positions.push(index + 1);
+      } else {
+        notes.push({ note, positions: [index + 1] });
+      }
+    });
+    return notes;
+  }
+
+  /** The notes on the exemptions, each with its positions unless it applies to every item */
+  private renderExemptionNotes(): TemplateResult | null {
+    const notes = this.getExemptionNotes();
+    if (notes.length === 0) {
+      return null;
+    }
+    const itemCount = this.accountingDoc?.items.length ?? 0;
+    return html`<div class="taxNote">
+      ${notes.map(
+        (noteArg) => html`<div>
+          ${noteArg.note}${noteArg.positions.length < itemCount
+            ? html` (${this.translateKey("invoice@@vat.position")}: ${noteArg.positions.join(", ")})`
+            : null}
+        </div>`
+      )}
+    </div>`;
+  }
+
+  /** Whether the document or one of its items is in reverse charge */
+  private hasReverseCharge(): boolean {
+    const accountingDoc = this.accountingDoc;
+    return !!accountingDoc && (accountingDoc.reverseCharge || accountingDoc.items.some((itemArg) => itemArg.vatCategory === "AE"));
+  }
+
   /** the rendered shadow root; the element is always attached when the content is paginated */
   private get root(): ShadowRoot {
     const root = this.shadowRoot;
@@ -1409,8 +1501,7 @@ export class DeContentInvoice extends DeesElement {
             return html`
               <div class="sumline">
                 <div class="label">
-                  ${this.translateKey("vat.short")}
-                  ${vatGroupArg.vatPercentage}%
+                  ${this.vatGroupLabel(vatGroupArg)}
                   ${this.documentSettings.vatGroupPositions
                     ? html`
                         <br /><span style="font-weight: normal"
@@ -1437,7 +1528,8 @@ export class DeContentInvoice extends DeesElement {
         ${paidAmountSummary ? this.renderAdvancePayments(paidAmountSummary) : null}
         <div class="divider"></div>
 
-        ${accountingDoc?.reverseCharge ? this.renderReverseChargeNote() : ``}
+        ${this.hasReverseCharge() ? this.renderReverseChargeNote() : ``}
+        ${this.renderExemptionNotes()}
 
         <!-- REFERENCED CONTRACT -->
         ${this.renderReferencedContract()}